HS Code 27101231
White spirit, TV
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 27101231 would be approximately BDT 31,850.00, because the Total Tax Incidence is 31.85% of the assessable value.
What these figures mean
White spirit, TV is classified under HS code 27101231, which sits in heading 2710 (Petroleum oils and oils from bituminous minerals, not crude; preparations n.e.c, containing by weight 70% or more of petroleum oils or oils from bituminous minerals; these being the basic constituents of the preparations; waste oils) of chapter 27 (Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 6%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 2%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 31.85%, which is the figure to multiply by the assessable value of your consignment.
The assessable value is normally the CIF value of the goods plus landing charges. Duties and taxes are applied in a defined order rather than simply added together, which is why the TTI is not the plain sum of the individual rates.
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports under 27101231 in 6 of 6 months, totalling 3,317,590 kg at an assessable value of BDT 425,030,303. That is an average of BDT 128 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 660th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 693,615 kg | BDT 84,275,572 | BDT 122 |
| January 2026 | 524,530 kg | BDT 66,386,925 | BDT 127 |
| February 2026 | 672,805 kg | BDT 85,532,794 | BDT 127 |
| March 2026 | 527,090 kg | BDT 66,340,811 | BDT 126 |
| April 2026 | 628,070 kg | BDT 68,158,786 | BDT 109 |
| May 2026 | 271,480 kg | BDT 54,335,415 | BDT 200 |
Import figures: NBR Import Statements (IM-4 commercial), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.
Source: NBR Operative Tariff 2026-2027. The full schedule was reconciled against NBR's online duty calculator before publication; figures were last checked against NBR's live operative tariff search on 10 October 2026.
How this line compares
Chapter 27 contains 83 tariff lines, averaging 41.95%. At 31.85%, 27101231 sits below that average by 10.1 percentage points. It is the 64th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 29.23 points.
Within heading 2710 alone, rates run from 28.18% to 64.25% across 39 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.